58. Revision of certain decisions of Courts regarding the sufficiency of stamps.
(1)When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding [under Chapter IX or Part D of Chapter X of the Code of Criminal Procedure 1973,] [These words, figures and letter were substituted for the words and figures 'under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898', by Maharashtra 27 of 1985, Section 39(a), (w.e.f. 10-12-1985).] makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 34, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.(2)If such Court, after such consideration is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 34, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, [and may require,-(i)the party or person concerned to make the payment of the proper duty or the amount required to make up the same, together with a penalty under section 34, or payment of a higher duty and penalty than those paid, to itself or to the Collector; and(ii)any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.](3)When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.(3A)[ When the duty and penalty leviable in respect of any instrument in accordance with the declaration made under sub-section (3) and required to be paid thereunder are paid to the Court or to the Collector, then the Court or, as the case may be, the Collector shall certify by endorsement thereon that the proper duty and penalty, stating the amount of each, have been levied in respect of such instrument, and the name and residence of the person paying the same.(3B)Every instrument so endorsed shall thereupon be delivered, on an application in this behalf, to the person from whose possession the instrument came in the possession of such Court, or as such person may direct, to any other person authorised by him.] [Sub-sections (3A) and (3B) were inserted by Maharashtra 27 of 1985, Section 39(c), (w.e.f. 10-12-1985).](4)The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any offence against the stamp law which the Collector considers him to have committed in respect of such instrument:Provided that -(a)no such prosecution shall be instituted where the amount including duty and penalty, which, according to the determination of such Court, was payable in respect of the instrument under section 34, [is paid to the Court or the Collector; unless the Collector thinks] [These words were substituted for the words 'is paid to the Collector, unless, he thinks' by Maharashtra 27 of 1985, Section 39(c), (w.e.f. 10-12-1985).] that the offence was committed with an intention of evading payment of the proper duty;(b)except for the purposes of such prosecution no declaration made under this section shall affect the validity of any order admitting any instrument in evidence or of any certificate granted under section 41.
